损益

accumulated profit

累积盈余

特别公积special reserve | 累积盈余accumulated profit | 上期损益net income or loss for prior period

account in arrear

积欠账;拖欠

account form of profit and loss statement 账户式损益计算书 | account in arrear 积欠账;拖欠 | account in trust 信托账户

credit balance

贷方结余

然后,透过帐户结算(balancing off account),找出损益帐的结余,如果收入的总额大过支出的总额,其贷方结余(credit balance)便是纯利(net profit),反之,如果支出的总额大过收入的总额,其借方结余(debit balance)便是亏损(net loss).

Basis Point

基本點

只好精挑细选基金(2) 185. 在投资组合绩效评估指标中,夏普指标(Sharpe Index)的计算方法是 (1)超额报酬/系统风承兑汇票 (4)可转让定存单(1) 327. 货币市场上惯用一个基本点(BASIS POINT)来计算交易的损益,请问下列何者为一个

book-keeping

簿記 簿记

損益計算書 盈亏计算书损益计算书 Profit and Loss Statement | 簿記 簿记 Book keeping | 財務会計 财务会计 financial accounting

Over Bought

买超

累积盈余 UNDIVIDED PROFITS | 买超 OVER BOUGHT | 买卖票券损益 GAIN ON TRADING BILLS AND SECURITIES

break even

不赚 不赔

break bulk 下货,卸货 | break even 不赚 不赔 | break even point 损益 两平

nominal capital account

名义股本帐户

nominal accounts 名义帐目, 名目帐, 非实物帐, 损益帐户 | nominal capital account 名义股本帐户 | non-commercial accounts 非贸易帐户

capital infusion

资本输入

73capital gain or loss资本损益 | 74capital infusion资本输入 | 75capital issue发行集资证券

Cash Basis

收付实现制

pt)认为损益表所计列的利润仅包括本期经营性的业务收支B 损益满计观(All inclusive concept)认为所有当期营业项目、营业外收入项目以及前期调整项目等均应包括在损益表中A 收付实现制 (Cash basis) 认为本期的现金收入作营业收入,

functional catches：活动把手生耳

回零针 fly-back hand | 混合表 combo watch | 活动把手生耳 functional catches

parametric linear programming：参数线性规划

参数模型|parameter model | 参数线性规划|parametric linear programming | 参数最优化|parameter optimization